On many occasions, two people may wish to watch television simultaneously while lying close to each other while on a couch, a bed or the floor. It is often difficult for the two individuals to position their respective heads comfortably and still see the television. Sometimes, one or both individuals may prop their head up with a hand or an arm to see the television. Generally, it is common for the individual in the back to have difficulties seeing the television due to the head of the individual positioned in the front blocking their view. The present invention features a bi-elevation pillow system for allowing two users to lie side by side with each of their heads respectively positioned at a different elevation by using the pillow system.